Acorah Software Products - Accounts Production 18.1.200 false true 31 July 2024 1 August 2023 false 1 August 2024 31 July 2025 31 July 2025 14194685 Mr N J Smith iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 14194685 2024-07-31 14194685 2025-07-31 14194685 2024-08-01 2025-07-31 14194685 frs-core:CurrentFinancialInstruments 2025-07-31 14194685 frs-core:Non-currentFinancialInstruments 2025-07-31 14194685 frs-core:ComputerEquipment 2025-07-31 14194685 frs-core:ComputerEquipment 2024-08-01 2025-07-31 14194685 frs-core:ComputerEquipment 2024-07-31 14194685 frs-core:ShareCapital 2025-07-31 14194685 frs-core:RetainedEarningsAccumulatedLosses 2025-07-31 14194685 frs-bus:PrivateLimitedCompanyLtd 2024-08-01 2025-07-31 14194685 frs-bus:FilletedAccounts 2024-08-01 2025-07-31 14194685 frs-bus:SmallEntities 2024-08-01 2025-07-31 14194685 frs-bus:AuditExempt-NoAccountantsReport 2024-08-01 2025-07-31 14194685 frs-bus:SmallCompaniesRegimeForAccounts 2024-08-01 2025-07-31 14194685 frs-bus:Director1 2024-08-01 2025-07-31 14194685 frs-countries:EnglandWales 2024-08-01 2025-07-31 14194685 2023-07-31 14194685 2024-07-31 14194685 2023-08-01 2024-07-31 14194685 frs-core:CurrentFinancialInstruments 2024-07-31 14194685 frs-core:Non-currentFinancialInstruments 2024-07-31 14194685 frs-core:ShareCapital 2024-07-31 14194685 frs-core:RetainedEarningsAccumulatedLosses 2024-07-31
Registered number: 14194685
Ecom Cap Ltd
Unaudited Financial Statements
For The Year Ended 31 July 2025
Unaudited Financial Statements
Contents
Page
Company Information 1
Balance Sheet 2—3
Notes to the Financial Statements 4—6
Page 1
Company Information
Director Mr N J Smith
Company Number 14194685
Registered Office Unit 4 Green Lane Business Park
238 Green Lane
London
SE9 3TL
Accountants Bayar Hughes & Co Limited
Chartered Certified Accountants & Registered Auditors
4 Green Lane Business Park
238 Green Lane
New Eltham
London
SE9 3TL
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Balance Sheet
Registered number: 14194685
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 3 3,636 2,317
3,636 2,317
CURRENT ASSETS
Debtors 4 9,720 -
Cash at bank and in hand 23,445 19,475
33,165 19,475
Creditors: Amounts Falling Due Within One Year 5 (20,924 ) (11,534 )
NET CURRENT ASSETS (LIABILITIES) 12,241 7,941
TOTAL ASSETS LESS CURRENT LIABILITIES 15,877 10,258
Creditors: Amounts Falling Due After More Than One Year 6 (15,630 ) (9,646 )
NET ASSETS 247 612
CAPITAL AND RESERVES
Called up share capital 7 100 100
Profit and Loss Account 147 512
SHAREHOLDERS' FUNDS 247 612
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For the year ending 31 July 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
Mr N J Smith
Director
17/04/2026
The notes on pages 4 to 6 form part of these financial statements.
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Notes to the Financial Statements
1. Accounting Policies
1.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
1.2. Turnover
Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
1.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Computer Equipment 25% on Reducing Balance
1.4. Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.
Current or deferred taxation assets and liabilities are not discounted. 
Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.
Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.
Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.
Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. 
1.5. Pensions
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.
2. Average Number of Employees
Average number of employees, including directors, during the year was as follows: 2 (2024: 1)
2 1
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3. Tangible Assets
Computer Equipment
£
Cost
As at 1 August 2024 3,717
Additions 2,531
As at 31 July 2025 6,248
Depreciation
As at 1 August 2024 1,400
Provided during the period 1,212
As at 31 July 2025 2,612
Net Book Value
As at 31 July 2025 3,636
As at 1 August 2024 2,317
4. Debtors
2025 2024
£ £
Due within one year
Trade debtors 6,720 -
Other debtors 3,000 -
9,720 -
5. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Other creditors 5,000 3,839
Taxation and social security 15,924 7,695
20,924 11,534
6. Creditors: Amounts Falling Due After More Than One Year
2025 2024
£ £
Amounts owed to participating interests 15,630 9,646
15,630 9,646
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7. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 100 100
8. General Information
Ecom Cap Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 14194685 . The registered office is Unit 4 Green Lane Business Park, 238 Green Lane, London, SE9 3TL.
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